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1674-1 Sam Cohen [RETURN] to continue or type q to return to Menu: mh SAMUEL COHEN, ONE-TIME OWNER 11/16/1985 THE MIAMI HERALD Copyright (c) 1985, The Miami Herald DATE: Saturday, November 16, 1985 EDITION: FINAL SECTION: LOCAL PAGE: 3B LENGTH: 52 lines ILLUSTRATION: photo: Samuel COHEN SOURCE/CREDIT LINE: BELINDA BROCKMAN Herald Staff Writer MEMO: DEATHS SAMUEL COHEN, ONE-TIME OWNER OF SOME OF BEACH'S FINEST HOTELS Samuel Cohen, the one-time owner of some of Miami Beach's grandest hotels who federal investigators alleged to be an associate of organized crime figures, has died at age 79. He died Nov. 6 in Cedars Medical Center. In 1971, Mr. Cohen, along with the late crime wizard Meyer Lansky, was indicted for conspiracy to skim millions of dollars in untaxed revenues from a Las Vegas casino, in which he was part-owner from 1961 to 1967. Two years later, he pleaded guilty to two counts of conspiracy in the plot to funnel off $36 million in profits from the Flamingo Hotel and Casino, in an effort to avoid paying taxes. In the case, the government contended the money was secretly removed from the casino and carried by courier to Miami, deposited in Miami National Bank, where Mr. Cohen was the principal stockholder, and then transfered to Swiss bank accounts. Mr. Cohen later sold his interest in the bank. At his sentencing, Mr. Cohen received one year but later a Las Vegas judge commuted it to time served -- four months -- and Cohen was released. Lansky, who was the middleman in Mr. Cohen's purchase of the Flamingo, never stood trial because of ill health. Even after serving time, the organized crime connection allegations would continue to haunt him. "He made one little mistake, " his son, Alan, said in a 1978 interview, ✓ "and they keep bringing it up." But that wasn't the first time the millionaire hotelman, whose assets were estimated to be $28 million in 1969, had run into trouble with the law. In February 1971, Mr. Cohen was fined $140,000 in a New York federal court for illegal dealings in potato futures. The charges stated that he violated the Commodity Exchange Act by engaging in daily trading over the legal limit. He was fined one-half of 1 percent of his worth. The son of an immensely wealthy New York builder, Mr. Cohen at one time owned outright or partial interest in some of the Beach's finest and largest hotels. They included the Eden Roc, Crown, Versailles, Casablanca, Deauville, Sherry Frontenac and Sans Souci. After his guilty plea on the skimming charges, Mr. Cohen sold most of his hotels. But his interests expanded beyond Beach hotels. In addition to the Las Vegas casino, he at one time or another had major financial interests in several New York apartment buildings, two Miami high-rise projects and the International Hotel at Freeport, Bahamas. KEYWORDS: OBITUARY